S.C : Whether the process by which a blank compact disc (CD) is transformed into software loaded disc constitutes “manufacture or processing of goods” in terms of s. 80-IA(1) r/w s. 80-IA(12)(b), as it stood then, of the IT Act, 1961 ?
Supreme Court Of India CIT vs. Oracle Software India Ltd. Section 33B, 80-IA(1), 80-IA(12) Asst. Year 1995-96, 1996-97 S.H. Kapadia, […]